| Section 20 Returns and Self-assessments | 
		| Section 21 Assessments | 
		| Section 22 Due date for Payment of Tax | 
		| Section 23 Liability of executor, administrator, legal representative | 
		| Section 24 Liability of Partnership firms | 
		| Section 25 Tax as an arrear of land revenue | 
		| Section 26 Preferential claim to assets | 
		| Section 27 Transfers to defraud revenue void and Provisional Attachment of Property | 
		| Section 28 Powers of Deputy Commissioner under Revenue recovery Act | 
		| Section 29 Recovery of tax from third parties | 
		| Section 30 Recovery of tax when business transferred | 
		| Section 31 Appeal to Appellate authority | 
		| Section 32 Revision by Commissioner and other prescribed Authorities | 
		| Section 33 Appeal to the Appellate Tribunal | 
		| Section 34 Revision by High Court | 
		| Section 35 Appeal to High Court | 
		| Section 36 Petitions, applications to be heard by a Bench | 
		| Section 37 Limitation in respect of certain assessments or re-assessments ordered | 
		| Section 38 Refund of Tax | 
		| Section 39 Interest on overpayment and late refunds | 
		| Section 40 Power to adjust, withhold refunds |